Duplicate GST Demand u/s 63 and 73 Issued for Same Period: Orissa HC declares writ Infructuous as Order Rectified to ‘Nil’ by Dept

The Orissa High Court has declared a writ petition filed by a taxpayer as "infructuous" after the GST department rectified a duplicate demand order. The tax authority had issued two demand notices under Section 63 and 73 for the same period. The court's decision provides a significant victory for the taxpayer and reinforces the principle that a tax authority cannot demand a tax for a period that is not a valid period. The court’s decision is a crucial reminder to all tax authorities to follow due process.